Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 22, 2022 erstellt
Beschreibung:
Objective: The objective of this scoping review is to examine extant evidence and escalate conversation towards building a critical mass in literature on equivalent unit of production, unit cost function, continuous process costing and fair pricing in the pharmaceutical industry. The main aim is to clarify concepts and provide direction for subsequent empirical studies.Introduction: Insufficient consideration has been given in pharmaceutical pricing conversations to underlying unit cost function, equivalent unit of production and fair pricing concepts respectively. Because regardless of pricing orientation, Drury (2021, p.242) asserts that ‘the cost of the product provides the initial approximation of the selling price’. Inclusion criteria: Studies will be included on equivalent units of production, (process) costing, unit costing, target costing and fair pricing in the pharmaceutical industry respectively as participants and concepts in the context of fair pricing of pharmaceuticals. Secondly, abstract and complete text in English language will also be included. However, studies on these concepts outside the industry will be excluded.Methods: Searches without time limit will be conducted on Google scholar, Web of Science, and gray literature to optimize the number of relevant articles. Subject headings will include equivalent units/, equivalent production/, process costing/ unit costing/costing practices/fair pricing/and, pharmaceuticals. Reference lists of relevant articles will be further screened. All citations will be imported into the Zotero Reference Manager to remove duplicates. One reviewer will conduct data extraction process, while another will cross-check. Data will be tabulated and accompanied by a narrative summary in line with the study’s objectives